This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …

The nature of “goodwill” for tax purposes was an important issue in Australia long before the adoption of the … Commonwealth income tax, with the relationship between goodwill and sales of business premises a central issue in colonial stamp … as a result of a provision in the first Commonwealth income tax law that allowed depreciation of goodwill associated with …

The treatment of goodwill, whether to capitalise or expense in the year of acquisition, has been a topic of debate over … purchased goodwill and amortise it through periodic charges to the profit and loss account rather than expense in the year of … (IFRS 3). The purpose of this study is to examine the association between purchased goodwill and market value of the firm by …

employs a multivariate ordinary least squares regression to assess the value relevance of goodwill impairment losses following … reported goodwill impairment losses and market value, suggesting that these impairments are perceived by investors to reliably … measure a decline in the value of goodwill and incorporated in their firm valuation assessments. The study provides evidence …